Frequently asked questions for Local Entities
Skip information indexAccess to the platform
The platform is intended for local entities, understanding the local entity as its general administration and the rest of the entities, organizations and entities dependent on it, included in the Public Administrations sector, subsector of Local Corporations, in accordance with the definition and delimitation of the European System of National and Regional Accounts.
Based on sections 3 and 4 of Royal Decree-Law 17/2014, of December 26, ACDGAE of February 6, 2023 contemplates two different regimes: a regime of mandatory application and another of a voluntary nature.
The following link explains in detail the characteristics of each regime and the Local Entities that must or can participate in each of them.
The platform will allow authorized local entities to manage invoices pending payment to their suppliers and which will be financed through the ICO . The list of Local Entities included in the 2023 Supplier Payment Procedure is published on the Institutional Portal of the Ministry of Finance and Public Function.
Both lists include the main local entities and their dependents, as long as they are classified as public administrations, and are available at the following links:
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Mandatory participation regime:
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Voluntary participation regime:
Yes, access to the platform is also allowed by using Cl@ve .
In this case, it will be necessary to previously have a power of attorney for procedure ZZ391 - Management of invoices from Local Entities ( ACDGAE of 06-02-23), that allows this procedure to be carried out on behalf of a certain local entity.
The NIF of the main entity registered with the AEAT as managing office must grant power to carry out the ZZ391 procedure to NIF of the person who will manage the invoices . You can obtain it electronically through your electronic certificate from the electronic headquarters, following the route: "Home", "Information and Procedures", "Collaborate with the Tax Agency", "Registration of powers", "Registration of power through electronic identification".
To access the platform, people authorized by the entities need to have an electronic certificate accepted by AEAT to access their electronic headquarters (X.509V3 electronic certificate issued by FNMT or any other electronic certificate admitted by the AEAT in accordance with the provisions of Order HAP/800/2014, of May 9). The following are the types of certificates supported:
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Electronic certificate of representative of a legal entity. The NIF of the legal entity must correspond to the NIF of a main entity.
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Certificate of natural person. You need to be authorized to process ZZ391 - Management of invoices from Local Entities ( ACDGAE of 06-02-23) by the main entity.
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Public employee certificate. The certificate must have the NIF of the main entity and, in addition, it needs to be authorized for procedure ZZ391 - Management of invoices from Local Entities ( ACDGAE of 06 -02-23) by the main entity.